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Suhadi Hasan
Sekolah Tinggi Ekonomi dan Bisnis Islam Al-Ulum Terpadu
Religion Agriculture, Biological Sciences & Forestry Education Law, Crime, Criminology & Criminal Justice Public Health

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The Effects of Whistleblowing Mechanisms, Corporate Governance Culture, and Machiavellianism in the Context of Companies in Indonesia Suhadi Hasan; Suhendi Suhendi
Jurnal Pengabdian Nusantara Vol. 4 No. 4 (2026)
Publisher : Konsorsium Nasional Pengelola Jurnal Pengabdian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jpn.v4i4.265

Abstract

The increasing prevalence of fraud cases and ethical violations within corporate environments indicates that internal control systems and corporate governance have not yet been fully effective. One mechanism believed to be capable of detecting and preventing unethical behavior is whistleblowing, whose effectiveness is strongly influenced by corporate governance culture and individual characteristics. This study aims to analyze the effects of whistleblowing mechanisms and corporate governance culture on employees’ ethical behavior, while considering the role of Machiavellianism in the context of companies in Indonesia. This study employs a quantitative approach with an explanatory research design. Primary data were collected through questionnaires administered to employees of private companies and state-owned enterprises (SOEs), selected using purposive sampling. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that whistleblowing mechanisms and corporate governance culture have a positive and significant effect on employees’ ethical behavior, whereas Machiavellianism has a negative effect and weakens the influence of both variables. These findings underscore the importance of integrating reporting systems, governance culture, and the management of individual characteristics to promote ethical behavior and prevent fraud within companies.
Co-Authors Suhendi Suhendi